Accounting Makes All of the Following Contributions to the Capital

Accounting makes all of the following contributions to the capital budgeting process except:

A) The theoretical development of appropriate decision models.
B) Linkage of capital investment projects to the organization's Balanced Scorecard (BSC) .
C) Conducting post-audits of capital investment decisions.
D) Generation of relevant data for investment-analysis purposes.
E) Performing sensitivity or "what-if" analysis of proposed capital investments.